Finding Text
Finding 2022.003: Reporting
Grantor: U.S. Department of Health and Human Services
Federal Program Names: Health Center Program Cluster: Health Center
Program (Community Health Centers, Migrant
Health Centers, Health Care for the Homeless, and
Public Housing Primary Care), COVID-19 - Health
Center Program (Community Health Centers,
Migrant Health Centers, Health Care for the
Homeless, and Public Housing Primary Care),
Grants for New and Expanded Services under the
Health Center Program
Federal Assistance Listing Numbers: 93.224 and 93.527
Criteria
In accordance with the Uniform Guidance, annual audit reports of recipients of federal funds are
required to be submitted to the Federal Audit Clearing House, within the earlier of 30 days after the
receipt of the audit report or 9 months after the end of the audit period.
Condition
The Organization did not submit their annual audit in accordance with the Uniform Guidance on a
timely basis.
Cause
Due to turnover in the financial leadership position as well as oversight by the Organization, the
Organization's finance department was not able to perform detailed review of accounts and adjust
books accordingly, which delayed the filing of the annual audit report.
Context
The Organization did not submit their annual audit on a timely basis.
Questioned Costs
None
Effect
The Organization did not comply with the appropriate rules and regulations as per the Uniform
Guidance and with DHHS grant requirements.
Identification of Repeat Finding
Yes
Recommendation
We recommend that the Organization establish controls to ensure all accounting records are
analyzed and proper support is available in order to ensure that the financial statement audit is
submitted on a timely basis to the federal government. The Organization should also ensure that all
reporting requirements are monitored and met on a timely basis.
Views of Responsible Officials and Planned Corrective Actions
Management and the Board of Directors agree. The reporting for the fiscal year 2022 audit was
deficient due to turnover in the financial leadership position and the lack of appropriate resources in
the finance department. The accounting staff has a better understanding of single audit
requirements related to HRSA 330 grant reporting. The Organization expects to enact the
recommendations for the fiscal year 2023 audit.